Enzymes capable of regenerating a reduced coenzyme (NADH) to result in an oxidized coenzyme (NAD+) are very useful because a variety of alcohols can be oxidized when such enzymes are used in combination with redox enzymes. There are different reports on NADH oxidase (see Patent Documents 1 to 11).    Patent Document 1: JP Patent Publication (Kokai) No. 7-163378 A (1995)    Patent Document 2: JP Patent Publication (Kokai) No. 2003-116585 A    Patent Document 3: WO2004/011670    Patent Document 4: EP 1285962    Patent Document 5: JP Patent Publication (Kokai) No. 8-196281 A (1996)    Patent Document 6: EP 623677    Patent Document 7: JP Patent Publication (Kokai) No. 5-344890 A (1993)    Patent Document 8: JP Patent Publication (Kokai) No. 5-84072 A (1993)    Patent Document 9: JP Patent Publication (Kokai) No. 4-365478 A (1992)    Patent Document 10: EP 385415    Patent Document 11: JP Patent Publication (Kokai) No. 2-107186 A (1990)